Special excise duty rates apply to listed goods under the Fifth Schedule, defining scope by tariff headings and interpretation rules. The Fifth Schedule to the Finance Act, 1999 lists specified goods by tariff heading and sub heading and prescribes the special duty of excise applicable to each, applying the interpretation rules, Section and Chapter Notes, and General Explanatory Notes of the First Schedule to the Central Excise Tariff Act, 1985 to determine scope and applicability.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Special excise duty rates apply to listed goods under the Fifth Schedule, defining scope by tariff headings and interpretation rules.
The Fifth Schedule to the Finance Act, 1999 lists specified goods by tariff heading and sub heading and prescribes the special duty of excise applicable to each, applying the interpretation rules, Section and Chapter Notes, and General Explanatory Notes of the First Schedule to the Central Excise Tariff Act, 1985 to determine scope and applicability.
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